On June 28, 2021, President of Ukraine Volodymyr Zelensky signed the law on taxation of electronic services for non-residents. Now electronic services provided to individuals on the territory of Ukraine by such companies as Google, Viber, Amazon will be subject to VAT of 20%. Foreign companies should be included in a special list. Worth saying, that the so-called «Google tax» has already been introduced in Russia, the Republic of Belarus, Moldova, Uzbekistan, and Tajikistan.